This invention concerns a flexible polyurethane foam sanding device, operated by hand or pole mounted, manufactured into a cylindrically shaped body from molded polyurethane foam combined with abrasive materials, surfaced with abrasive materials or used in conjunction with sandpaper, emery cloth or other surface conditioning products formed into a tube sheet, for the purpose of removing rust, paint and other surface objectionables, for smoothing, shaping, feathering, sanding or otherwise preparing, polishing, finishing or refinishing surfaces of a broad range of contours, including flat, on materials such as, wood, metal, fiberglass, plastics, foam, composition and any other type of painted or unpainted surfaces.